Article Per Year (5 Year)
p-Index From 2020 - 2025
2.619
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Kinerja Jurnal Dinamika Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Proaksi JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS PENGAWASAN DEWAN KOMISARIS PADA PERUSAHAAN GO PUBLIC DI INDONESIA Restria Wijaya; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.125 KB)

Abstract

This study aims to examine the  information about The determinants of Board of Commissioners Monitoring Activity in Indonesia. This study was conducted by using Board of Commissioner meeting frequency as dependent variable. The independent variables are Ownership Concentration, Insider Ownership, Board Size, Independent Commissioner Ratio and the Company Size. This research was conducted by using Multiple Regression as a hypothesis test. Data collection in this study used purposive sampling to non-banking companies listed on the Indonesia Stock Exchange in 2011. There were 73 companies used as sample in this study.Result of this study showed that independent variables which are Insider Ownership and Board size negatively affected Board of Commissioner meeting frequency. The other variable, that is size, positively affected the dependent variable. 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Prastya Puji Lestari; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.717 KB)

Abstract

The purpose of this study is to empirically examine the effect of good corporate governance to corporate performance. Corporate governance is measured by Tobin’s Q. Corporate governance are measured by proportion of independent board, managerial ownership, institutional ownership, foreign ownership, the independence of the audit committee, and the quality of audit, with firm size as a control variable. Sample on this study is non-financial services selected by using purposive sampling method. There are 111 non-financial service companies fulfilling criterions. The method of data anaysis  is used a multiple regression analysis. The results of this research indicates that institutional ownership variable, independence of audit committee, quality of audit, and firm size have significant influence on firm performance. Meanwhile, independence of commisaris variable, manajerial ownership, and foreign ownership has no significant influence on firm performance (Tobin’s Q). 
DETERMINAN INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Paramita Hana Saksakotama; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.124 KB)

Abstract

Financial Statement is the one of very important components to make decisions for stakeholders, bondholders and others. Integrity is one of use fullthings to increase the accuration of financial statement and the quality of decision making. It helps companies to increase financial information with faithfulness representation and reduce agency costs of minimize conflict of interest. The conservatism is used to explain integrity of financial statements as signal positive for companies to attract investors, because agreeing conservatism for preparation of financial statements will increase quality of income. This research examines the application of integrity of financial statements in companies and the determinants of integrity of financial statements. The sample of this research is Indonesian manufacturing companies which is listed in 2008 to 2012 at Indonesian Stock Exchange. They have all of the components which are used for this research, such as inventory method. The results indicate that some determinants of integrity of financial statements such as managerial ownership, independent commissioners, KAP size, firm size and auditor tenure have significant effect to integrity of financial statement. However, the other factors such as institutional ownership and independence audit committee do not explain the application of high integrity in the financial statements of the companies.
GAP ANALYSIS PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UKM DI KABUPATEN KUDUS (Studi pada UKM Padurenan Jaya) Aditya Rizqi Senoaji; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.627 KB)

Abstract

This study aims to determine the analysis SAK ETAP application of accounting standards to SMEs in Kudus, understanding the application of SAK ETAP in the manufacture of SME financial statements, and the government knows socialization Kudus to SMEs on the use of SAK ETAP in making its financial statements. This is done because the presence of SAK ETAP is expected to help SMEs to develop good financial report. This study used a qualitative method with a case study approach. Analysis of the application of SAK ETAP in the Holy City can be identified by the case study approach. The results of this study show that the application of SAK ETAP at SME businesses in the Holy City has been undertaken by SMEs business although in practice there are less appropriate for modeling the process of its financial statements. This occurs because SMEs do not have the human resources who are competent in financial reporting.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI Ratih Umroh Mahfudhoh; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.364 KB)

Abstract

Bond rating is something that should be considered for investors and issuers before making a decision on bond investment. Bond rating provides an informative statement and signals about the probability of  failur of a company’s debt. The purpose of this research is to providing emipical evidance on any factors that possibly affect bond rating prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of bond rating. The accounting data consist of firm size, liquidity, profitability, leverage, productivity, retained earning, and growth. The non accounting data consist of secure and maturity. This research has 74 firms that are listed in PT PEFINDO from 2009 to 2012 except Bank and Financial Institution. Research hypothesis tested by Logistic Regression. The finding of this research: 1)  liquidity, profitability, leverage, productivity,  growth, secure and maturity are insignificant variable to determine bond rating, and 2)  firm size and retained earning are significant variable to determined bond rating.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan IPO di Indonesia Tahun 2011-2013) Raisya Hayyu Mughni; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.881 KB)

Abstract

This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial expertise and the number of audit committee meetings. While audit quality as measured by the size of public accounting firm and industry specialist auditors.The sample used in this study were taken by purposive sampling method. After reduction with criteria set at 49 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 16. This study is a replication study conducted by Norman Mohd et al (2007) and the development of research Ken Y. Chen et al (2006), with differences in the variables and samples. This difference occurs because of differences in data sources, this study used secondary data companies IPO in Indonesia in 2011-2013, while the research of Ken Y. Chen et al (2006) used secondary data, IPO in Taiwan.The  results  of  hypothesis  testing  indicate  that  the  variable  Financial  Expertise  of  Audit Committee members have a significant impact on Earnings Management. Meanwhile, the variable size of the Audit Committee, Number of meetings Audit Committee, Public Accounting Firm Size and Industry Specialist Auditor no significant effect on Earnings Management.
PERBEDAAN REAKSI PASAR DAN KINERJA AKUNTANSI PERUSAHAAN PROSPECTOR DAN DEFENDER: ANALISIS DENGAN PENDEKATAN LIFE CYCLE THEORY Anis Dwiatmajanti; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.356 KB)

Abstract

Prospector and defender are two different types of extreme strategies.Habbe and Hartono (2001) and Saraswati and Atmini (2007) suggested on the differences in accounting performance and market reaction of prospector and defender. Earnings growth, sales growth, dividend payout ratio, return on investment and the market reaction are variables that is used to determine the implications of the organizational strategy, i.e.This study discusses the differences in accounting performance and market reaction of prospector and defender firms from 2006-2010. This research adds return on investment (ROI) as new measurement of accounting performance.Selecting of prospector and defender firms is determined using four variables,  the ratio of the number of employees to total net sales, the ratio of price to book value, the ratio of capital to total assets, and the ratio of capital expenditure to market value of equity. Four proxies of this research is analyzed by Common Factor Analysis. Sample of this study consisted of 20 companies, each 10  companies categorized as a prospector and defender. Life cycle theory is used to analyze the differences in accounting performance measurement prospector and defender. Data were analyzed using T-Test and Mann-Whitney U-Test. The results of the study showed that there was no difference in earnings growth, return on investment, and market reactions between companies prospector and defender firms. On the contrary, the company's sales growth and dividend payout ratio of defender firms is higher than the prospector firms.
ASSETS TURNOVER, CASH POSITION, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN SEBAGAI DETERMINAN TERHADAP KEBIJAKAN DIVIDEN Julianty Violetta Sari S; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.728 KB)

Abstract

This study aims to analyze and provide empirical evidence about the effect of assets turnover, cash position, leverage, and company’s growth on dividend policy. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. The population was 125  manufacturing  companies  listed  in  Indonesia  Stock  Exchange.  After  reduced  with  some criteria, 27 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 81 samples. Multiple regressions were used to examine the hypothesis. The results indicate that assets turnover and leverage are significantly affect the dividend policy. On the other side, cash position and company’s growth have no effect on the dividend policy.
PENGARUH KONVERGENSI IFRS TERHADAP ASIMETRI INFORMASI (STUDY KASUS PADA PERUSAHAAN REAL ESTATE DI INDONESIA) Rian Aditya Novianto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.562 KB)

Abstract

This study aims to examine the effect of IFRS aplication on the company to the amount of asymmetric information value which calculate by bid-ask spread stock price. This study uses one independent variable (IFRS), where the effect of this IFRS measured using dummy variable and three control variables, such as DER, ROE, and SIZE to the company. The application of IFRS is predicted can decrease the asymmetric information value.This empirical study uses purposive sampling techniques in data collection where data used is the data of 37 Real Estate and Property companies listed on the JSE during 2011-2012, which is continuously listed on the Stock Exchange and not have negative equity. This study uses linear regression analysis with the help of a computer program called SPSS.The test results showed that the application of IFRS in Real Estate and Property companies significantly influence the increasing amount of the assymetric information value. However, the control variables such as DER, ROE, and SIZE do not show a significant effect on the changing amount of the asymmetric information value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Annisa’ul Handayani M; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.613 KB)

Abstract

This research aims to analyze the factors that influence the perception of taxpayers regarding of tax evasion. The independent variable in this research are justice, taxation system, norm, obedience, and discrimination, while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in Semarang City and the sample in this study used Slovin formula, so that it obtained 400 respondents as samples. In this research, there were 297 respondents that had been analyzed as samples. This analysis used multiple regression analysis. These results indicate that there are several factors that affect the taxpayer's perception regarding  of tax evasion, namely justice, taxation system, and obedience
Co-Authors Abdul Aziz Aditya Rizqi Senoaji Aditya Rizqi Senoaji, Aditya AGUS PURWANTO Aisyah Yuliyanti Alexandra A. Yolandita Andrie Mustikawati Anindyarta Adi Wardhana Anis Dwiatmajanti Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Ari Putra Permata Simarmata Brian Pramaharjan Darsono , Darsono ,, Darsono Dwi Aprilia Anggraini Dwi Ratmono Erika Radina Sipayung Faisal Faisal Fauzan, Akram Fikrisani, Muchammad Haritstya Afriandhi Jones Ramos Julianty Violetta Sari S Kumangki, Nadiah Fadhilah Leditya Jayati Maria Meilinda Munir, Ghadiazka Azzata Muthahiroh Muthahiroh Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Totok Dewayanto Yulika Wahyu Adi Pratama